The Impacts of Social Media on Accounting and Auditing: Evidence from Greek Listed Firms

Companies are increasingly using social media to communicate with stakeholders. During the last decade, started become part and parcel of contemporary lifestyles. Thus, main purpose this research was investigation impacts on accounting auditing by companies’ posts. We performed quantitative an initial population 183 companies being traded Athens Stock Exchange (ATHEX) for one fiscal year. gathered data from corporate accounts posts 2018 year (Twitter, Facebook LinkedIn). analyzed posts’ strategies, we used Kruskal–Wallis model OLS regression in order analyze relationships between auditing. The findings our show that firms active impression management techniques Twitter, LinkedIn tend achieve higher profits compared have inactive accounts. Additionally, firm’s total liabilities mainly positively related its specific In addition, cash, assets earnings before taxes affect different degrees, depending post’s content category as well. Taking into account variables, it is suggested there no relation among given auditor’s opinion, going concern assumption reviewed